Many German farmers do no longer accept the annual premiums for the state accident insurance, which sometimes reach a considerable degree. The farmers are of the opinion that the specific accident risk of each farm has to be taken into account. So far, the agrarian professional associations as...

In Anbetracht zunehmender Einkommensschwankungen aufgrund von Witterungsextremen und höherer Volatilitäten an den Agrarrohstoffmärkten fordert der Deutsche Bauernverband im Ertragsteuerrecht die Einführung einer Risikoausgleichsrücklage für landwirtschaftliche Einkünfte....

This paper deals with the fiscally neutral transferability of profits from land sales according to § 6b EStG and its possible effect on the price for agricultural land. From the point of view of the single farm this tax norm has an excellent effect. Nevertheless, from the point of view of the...

A great deal of attention is currently being paid to the discussion of the reform of global agricultural trade. In this paper, the effects of the revised Harbinson paper (March 2003) are analysed with an extensively extended GTAP model. With the help of a base run, projections are implemented in...

In policy consultation, communicating model results to administration and policy makers has always proven to be a challenge for scientists. Many of the relevant preconditions for effective and successful policy advice are aggravated when results are based on the simultaneous use of a multitude...

This paper derives an applied general political economy model incorporating a model of political decision-making into a computable general economic equilibrium model. Political decision-making among a set of legislators is modeled via a mean voter decision rule derived from a modified...

Over the last decades the EU Common Agricultural Policy (CAP) has been increasingly influenced by the WTO negotiations. The Mac-Sharry-Reform and the Mid Term Review (MTR) reform of the CAP for example improved the conformity between the EU agricultural policy and the liberalization requirements...

The results of liberalization studies can be influenced decisively by the methodology of import tariff aggregation. This article deals with different measures used to aggregate import tariffs. Therefore, the advantages and disadvantages of different aggregation measures are discussed...